SMT. NIRMALA DEVI SULTANIA,KOLKATA vs. ITO, WARD - 45(4), KOLKATA, KOLKATA

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ITA 2245/KOL/2017Status: DisposedITAT Kolkata24 April 2018AY 2010-112 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) cannot dismiss grounds in limini and that certain grounds were not considered by the CIT(A). Consequently, some grounds were set aside for fresh adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2010-11. The appeal contained several grounds, some of which were general in nature.

What were the issues?

The primary issues revolved around the procedural correctness of the CIT(A)'s order and the proper consideration of the assessee's contentions.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH ‘SMC’ KOLKATA

Before: Hon’ble Shri J.Sudhakar Reddy, AM]

ORDER PER J.SUDHAKAR REDDY, AM:

This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax-(A)-13, Kolkata relating to A.Y. 2010-11. 2. Ground No.1 is general in nature and does not require any adjudication. The same is dismissed.

3.

Ground No.2 is allowed as the ld. CIT(A) has no power to dismiss the grounds in limini.

4.

Ground No.3 and 4 are set aside to the file of the ld. CIT(A) for fresh adjudication in accordance with law as the contentions of the assessee were not considered.

5.

Ground No.5 is dismissed as not pressed.

6.

Ground No. 6 and 7 are general in nature and do not require any adjudication.

Smt. Nirmala Devi, Sultania A.Y.2010-11 2

7.

In the result the appeal the appeal of the assessee is allowed in part.

Order pronounced in the Court on 24.04.2018.

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